TL;DR
- SMP pays 90% of average weekly earnings for the first 6 weeks of maternity leave.
- SMP then pays 184.03 pounds per week (or 90% AWE if lower) for up to 33 further weeks in 2026/27.
- Total SMP duration: up to 39 weeks. Maternity leave total: up to 52 weeks.
- To qualify: 26 weeks service with same employer by the 15th week before the due date, earning at least 123 pounds per week.
- Self-employed people may qualify for Maternity Allowance at up to 184.03 pounds per week for 39 weeks.
Key Facts
What Is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is the minimum maternity pay employers must pay eligible employees during maternity leave. For 2026/27, SMP pays 90% of the employee average weekly earnings for the first 6 weeks, followed by the lower of 184.03 pounds per week or 90% of average weekly earnings for up to 33 further weeks. Total SMP covers up to 39 weeks of maternity leave. The full maternity leave entitlement is 52 weeks (26 weeks ordinary plus 26 weeks additional). The final 13 weeks of maternity leave are unpaid under SMP.
Who Qualifies for SMP?
Two conditions must be met. First, the employee must have been continuously employed by the same employer for at least 26 weeks by the end of the qualifying week. The qualifying week is the 15th week before the expected week of childbirth (EWC). For a baby due on 15 September 2026, the qualifying week ends on 1 June 2026 and the employee must have 26 weeks service by that date.
Second, average weekly earnings over the 8-week period ending with the qualifying week must be at least 123 pounds (the lower earnings limit for 2026/27). Part-time employees, zero-hours workers, and agency workers can all qualify provided they meet both criteria. Fixed-term contract workers qualify if the contract is still running at the qualifying week.
How to Claim SMP
Notify the employer of the pregnancy and intended maternity leave start date at least 28 days before leave begins (or as soon as reasonably practicable). Provide a MATB1 form: the medical certificate confirming pregnancy and the expected week of childbirth, normally provided by the GP or midwife after the 20-week scan. The employer calculates SMP, informs the employee in writing of the SMP start date and amount, and pays it through the payroll. SMP is subject to income tax and NI in the same way as regular pay.
Enhanced Maternity Pay
SMP is the legal minimum. Many employers, particularly larger organisations and those in competitive labour markets, offer enhanced maternity pay above SMP. Common enhancements include full pay for 3 to 6 months, full pay for a longer period, or top-ups conditional on the employee returning to work for a minimum period. Enhanced terms are contained in the employment contract or company handbook and should be confirmed in writing before maternity leave begins.
Maternity Allowance for Self-Employed People
Self-employed people and employees who do not qualify for SMP may claim Maternity Allowance (MA) from the government. MA in 2026/27 pays up to 184.03 pounds per week or 90% of average weekly earnings if lower, for up to 39 weeks. To qualify for the higher MA rate, the claimant must have been employed or self-employed for at least 26 weeks in the 66 weeks before the due date and earned at least 30 pounds per week in at least 13 of those weeks. MA is applied for through Jobcentre Plus.
Rights During Maternity Leave
During maternity leave, all contractual rights are retained except the right to receive normal pay, which is replaced by SMP. This includes accruing annual leave at the normal rate, benefiting from pay rises awarded during the leave period, continued pension contributions in accordance with scheme rules, and the right to return to the same role or a suitable alternative after leave ends.
An employee cannot be made redundant because of pregnancy or maternity. Any genuine redundancy process during maternity leave must not use pregnancy or maternity leave as a selection factor. If a role is made redundant while the employee is on maternity leave, the employee has the right to be offered any suitable alternative vacancy before it is offered to the general workforce.
Frequently Asked Questions
How much is SMP in 2026/27?
90% of average weekly earnings for the first 6 weeks, then 184.03 pounds per week (or 90% AWE if lower) for up to 33 further weeks. Total duration up to 39 weeks.
How long do I need to have worked to get SMP?
At least 26 weeks continuously with the same employer by the 15th week before your expected week of childbirth, earning an average of at least 123 pounds per week.
Can I get maternity pay if self-employed?
Not SMP, which is paid by employers. Self-employed people may qualify for Maternity Allowance from the government at up to 184.03 pounds per week for up to 39 weeks if they have been self-employed for at least 26 of the 66 weeks before the due date and earned at least 30 pounds per week in at least 13 of those weeks.
Can my employer make me redundant on maternity leave?
A genuine redundancy situation can arise during maternity leave, but the reason cannot be connected to the pregnancy or leave. If your role is made redundant during maternity leave, you have the right to be offered any suitable alternative vacancy before the general workforce. Redundancy connected to pregnancy or maternity is automatically unfair dismissal.
What happens to my pension during maternity leave?
During paid maternity leave, employer pension contributions typically continue based on normal contract salary rather than the reduced SMP amount, subject to scheme rules. Employee contributions are usually calculated on actual pay received. During unpaid leave, contributions typically cease unless specifically agreed otherwise.
